Problems when changing tax authorities
When changing your legal address with a change in taxation, problems and difficulties usually do not arise, because The company’s debts or overpayments are automatically transferred with your electronic file to the new Federal Tax Service. If an audit has been started at the company, it will also continue in the new tax office, or will be terminated by decision of the new tax inspectorate. When changing, the tax office may require you to pay off all debts and provide them with a certificate of no debt, but they cannot refuse to change for this reason.
Making a return decision
Since the tax authorities constitute a single centralized system (Article 30 of the Tax Code of the Russian Federation), a change in the place of registration should not affect the state of legal relations between the taxpayer and tax authorities. It follows that the taxpayer does not need to submit an application for a tax refund again, to a new inspectorate. The tax office at the previous place of registration must make a decision on such an application. This was unanimously stated by the Plenum of the Supreme Arbitration Court of the Russian Federation (clause 6 of Resolution No. 57 dated July 30, 2013) and the Federal Tax Service of Russia (letter No. SA-4-7/16692 dated August 22, 2014).
For information on the rules for drawing up an application for a refund and the deadlines applicable to it, read the article “Application for a refund of payments: recommendations for preparation and submission.”
Do I need to report a change of registration to my inspectorate?
If an individual entrepreneur has changed his registration, there is no need to report this to your Federal Tax Service. According to Article 85 of the Tax Code, in 2022, information about a change in the place of residence of an entrepreneur is transmitted by the Federal Migration Service, and not by the individual himself. The deadline for reporting such information to the Federal Tax Service Inspectorate is ten working days.
After receiving information about the entrepreneur’s new registration, the tax office must enter this information into the Unified State Register of Individual Entrepreneurs within five working days. It turns out that after fifteen working days from the date of change of residence, you can check whether the corresponding entry has actually been made in the register. This can be done quickly and free of charge using the service from the Federal Tax Service, which generates information from the Unified State Register of Individual Entrepreneurs.
If, for some reason, you are not satisfied with such a long period or the new information is not displayed in the register (entered incorrectly), then you can report the change of IP address yourself. To do this, fill out form P24001.
After an individual entrepreneur has changed his registration, he can be transferred to the tax office in another municipality. The taxpayer’s registration file is transferred to the new Federal Tax Service, also without his participation. New TIN and OGRN are not issued when changing registration, so there is no need to go to the inspectorate.
Change of the Federal Tax Service Inspectorate in the middle of the year in ZUP 3.1. What to do? How to submit 6-NDFL?
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- Change of the Federal Tax Service Inspectorate in the middle of the year in ZUP 3.1. What to do? How to submit 6-NDFL?
September 8, 2020
The official website its.1c.ru contains an example and explanations of what to do in this case.
Example:
Since March 2022, the organization has been registered with the tax authority at its new location. She was assigned a new checkpoint. OKTMO has also changed. It is necessary to generate reports in Form 6-NDFL for the 1st quarter of 2022.
Our actions according to the instructions:
1) We change the registration with the Federal Tax Service to a new one, set the period (month) from which the new information is valid;
2) We fill out two calculations according to form 6-NFDL - one for the new registration, and the other for the old one;
3) The calculation in form 6-NDFL is transferred to the new tax office without changes (we assume that the change in registration was entered into the system in a timely manner and wages were accrued based on the new registration from the required period);
4) When calculating according to the old registration with the Federal Tax Service, after filling out, we return to the title page, change the recipient of the reporting in the field “Submitted to the tax authority (code)” to the new registration, and also manually indicate the old OKTMO. It is important that we do not refill the report! We sell it as is.
Link to article: https://its.1c.ru/db/declndfl#content:1053:zup30
However, very often the Federal Tax Service requires submitting a single report on an accrual basis from the beginning of the year at the new place of registration. What to do in this case?
Let's figure it out:
1) WE ARE SURE TO MAKE A BACKUP COPY OF THE INFORMATION BASE;
2) We change the registration with the Federal Tax Service to a new one, set the period from which the new information is valid as the BEGINNING OF THE YEAR (from January of the current year);
3) Next, go to the Taxes and Contributions section – Service – Checking registration with the Federal Tax Service, where the system will indicate the availability of information for correction. We agree and make the correction;
4) As a rule, the adjustment in clause 3 is made in the accrual documents. You can control which registration accounts for accruals and payments using the Personal Income Tax Analysis by Month report. There we will see that payments remained at the old Federal Tax Service;
5) Open the section Administration – Maintenance – Data correction – Group change of details.
Here we will need to massively change the registration of the Federal Tax Service in the payroll statements.
- Select the type of document - statement to the bank / to accounts / to the cash desk;
- We impose a selection by organization (if necessary), period, only documents posted and not marked for deletion:
- We check the generated list of selected elements for correctness and click OK. Particular attention at this stage should be paid to monitoring the payroll statements for December of the previous year;
- On the personal income tax tab for the “Registration with the tax authority” detail, set a new value for registration with the Federal Tax Service:
- The work with group changes of details is now complete.
6) Open the report Analysis of Personal Income Tax by Month and check that accruals and payments are made according to the new INFS registration we need:
At this point, the work on adjusting the Federal Tax Service is completed, GOOD LUCK TO ALL!
The article was prepared by InfoSoft senior consultant Anastasia Tkachenko
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Actual implementation of the return
However, regarding the actual return of money, the opinions of the judicial authority and the tax department differed. Thus, the Federal Tax Service believes that the inspection at the new place of registration should implement the decision. And from the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, the previous inspection is obliged not only to make a decision on the merits, but also to take all necessary actions related to its adoption and implementation. The new inspectorate is involved in the refund only if a lawsuit arises regarding it (if the taxpayer challenges the decision). Then the tax authority at the current place of registration may be involved by the court as a co-defendant and may be assigned certain responsibilities related to the execution of the decision.
For the taxpayer this means the following. If he is not satisfied with the decision to return on the merits (for example, the return was refused), he must file a complaint against the old inspection. When the case comes to court, he will check the legality of the decision and determine who to entrust its execution to.
If there are no complaints about the decision itself, but there are questions about execution (for example, the decision has not been executed or the return period has been violated and interest has not been paid), it is advisable to begin appealing the actions (inaction) of the new inspection. After all, a judicial appeal is preceded by an administrative one, and the tax authority considering the complaint will most likely be guided by the position of the Federal Tax Service of the Russian Federation.
For information on the consequences for the Federal Tax Service if there is a delay in the refund of overpaid taxes, read the material “How to calculate interest for late tax refunds.”
Who's at risk
The concept proposes to include in the inspection plan those organizations that have changed their address two or more times since their formation (Criterion No. 10). That is, tax officials consider it normal if a company moves once in its life. Anything more is suspicious.
An important point: the risk is changing the address precisely with moving to another inspection. If a company moves within one district, and sometimes even a city, and remains registered with its inspectorate, there will be no suspicions.
In this regard, the process of reducing the number of inspections in Russia and simultaneously enlarging the territories under their jurisdiction, which began several years ago, benefits payers.
Inspections are already appearing that cover the entire city or several large regional districts. This means that you can safely change your address and remain in your tax office.
The criterion for changing the address is, in fact, not as important for tax authorities as, for example, the tax burden or VAT deductions. Therefore, you should not think that moving will necessarily entail an on-site inspection.
Get legal advice
If the payer has no problems with VAT deductions, profitability and tax burden are normal, the salary is normal, then even if he changes his address at least five times, he will not have an on-site inspection.
And vice versa, if he uses various schemes to artificially lower taxes, several indicators from the Concept will give him away at once, and the indicator of change of address will only increase the inspectors’ suspicions.
Here are a few situations when tax authorities will consider moving as an attempt to evade an audit.
1) The company changes its address several times in a short time, for example three times in a year
. It can hardly be said that they changed their address three times because they found a better office, or were looking for a place where there would be more clients. It is clear that the company cannot operate normally, constantly moving from place to place. This means there are completely different, non-economic reasons.
2) The company moves from one region to another, which is located far away.
For example, from Volgograd somewhere to the Urals. In reality it is difficult to imagine this. After all, then you will need to start a business practically from scratch: look for new clients, suppliers, employees. And if so, a company that is migrating far must have some compelling reasons for moving. These are what the tax authorities will want to know.
3) The company moves to a large city
: Moscow, St. Petersburg, Novosibirsk.
I must say, of all the options to avoid verification by changing your address, this really makes sense. In large cities, there are a lot of taxpayers concentrated and there are not enough inspectors for everyone. Therefore, only the worst violators are included in the plan.
It turns out that an organization that would be gladly accepted for inspection, for example, in Saratov, will not be accepted in Moscow, since there are larger payers there who can be charged more.
But tax officials also understand why organizations move to Moscow, St. Petersburg and other large cities. If you apply to move to these regions, inspectors will urgently conduct a pre-inspection analysis and, in which case, schedule an on-site inspection before officially registering the move. The old inspection will complete this inspection, but it can call on employees from the new one to help.
Results
A taxpayer who changes the place of tax registration retains the right to a refund of overpayment of tax upon an application submitted to the Federal Tax Service at the previous place of registration.
All return actions are carried out by the inspectorate to which the application was submitted. However, if the return procedure is violated, a new inspection may be involved in the process. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
